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Ruths Chris Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The companys menu features a

Ruths Chris Steakhouse is the largest upscale steakhouse company in the United States, based on total company- and franchisee-owned restaurants. The companys menu features a broad selection of highquality USDA prime grade steaks and other premium offerings. Currently, there are 100 Ruths Chris restaurants, of which 50 are company-owned and 50 are franchisee-owned, including 10 international franchisee-owned restaurants in Mexico, Hong Kong, Taiwan, and Canada. Information from the companys annual report is shown below (dollar amounts in thousands, except share data):

a.

Common stock, par value $0.01, 100,000,000 shares authorized, 33,981,509 issued and outstanding at December 31, 2010, 34,150,389 issued and outstanding at December 31, 2011.

b. Additional paid-in capital $198,304 in 2010 and $200,524 in 2011.
c. Accumulated deficit $118,282 in 2010.
d. Net income in 2011 was $19,549. No dividends were paid.

Required:

Prepare the stockholders' equity section of the balance sheet at December 31 for 2010 and 2011.

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